Re-opening of assessment which was framed after scrutiny would ...

Case Laws Income Tax

July 5, 2016

Re-opening of assessment which was framed after scrutiny would not be permissible for a fishing inquiry. In the present case, we find the vital link missing from the reasons recorded, such link being the material at the command of the Assessing Officer to form such a belief

View Source

← Previous Next →

Re-opening of assessment which was framed after scrutiny would ...

Case Laws Income Tax

July 5, 2016

You may also like:

Reopening of assessment u/s 147 - For mere verification or for a fishing inquiry re-opening of the assessment is not permissible. However, such is not the case on hand....

Reopening of assessment - reasons to believe - The reasons as recorded at the highest, can only be termed as “a suspicion subject to a case of fishing inquiry”. Even...

Reopening of assessment - It cannot by any stretch of imagination be said that the A.O. has not gone through the tax audit report while framing assessment u/s 143(3)...

Validity of assessment u/s 153A - Non issuance of notice U/s 143(2) - Protective assessment - the assessment has been made on a protective basis, but, it is not clear...

Scope of limited scrutiny - In the present case, the day on which case was converted into full scrutiny i.e. on 21.12.2016 the ld. AO on the very next day passed the...

Scrutiny assessment - conversion of the case from limited scrutiny to complete scrutiny - Bogus purchases - it is very much apparent that the proposal of converting the...

Assessment u/s 153C - AR submitted that the impugned assessment order framed under S. 143(3) - the search took place - assessment ought to have been framed u/s 153C...

Reopening of assessment u/s 147 - assumption of jurisdiction u/s 148 - For a mere verification of the claim, the power of reopening of the assessment could not be...

Conversion of complete scrutiny from the limited scrutiny - In the present case, no administrative approval has been obtained from the CIT. The AO is also required to...

Reopening of assessment u/s 147 - Addition u/s 68 - An alleged non-compliance of summons issued in some other years cannot be reckoned as 'failure on the part of...

Scrutiny through CASS - converting limited scrutiny to complete scrutiny - as per the CBDT, the AO cannot travel beyond the issues for which the case was selected and in...

In cases under ‘Limited Scrutiny’, the scrutiny assessment proceedings would initially be confined only to issues under ‘Limited Scrutiny’ and questionnaires, enquiry,...

Compulsory scrutiny - AO Jurisdiction and authority to take up the case for compulsory scrutiny - Since the conditions as prescribed in Clause D of para 3 of the...

Validity of reopening of assessment - jurisdiction of AO over the assessee for framing of assessment -The Tribunal held that, as the assessment in the case of the...

Demand of additional tax on simple processing of income - Applicability of provision of Section 143(1A) where assessment may have been completed u/s 143(3) - The High...

Quick Updates: